Seán Sherlock (Cork East, Labour) | Oireachtas source

I move amendment No. 92:

In page 546, to delete lines 13 to 28 and substitute the following:
“(ii) each tax assessable on, in relation to, or by the company under the Taxes Consolidation Act 1997 in respect of the period, ending on or before the relevant date, for which the tax concerned is due and payable, but limited to—(I) if there is one such tax, the amount in respect of the period of 12 months next ended on or before that date, or
(II) if there is more than one such tax, the aggregate of the amounts in respect of the respective periods of 12 months next ended on or before that date,
for which the foregoing tax or taxes is or are due and payable;
(iii) any amount due at the relevant date in respect of sums which an employer is liable under Part 18D or Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and regulations thereunder to deduct from emoluments to which that Part or Chapter applies paid by that employer during the period of 12 months next ended on or before the relevant date reduced by any amount which that employer was under that Part or Chapter and regulations thereunder liable to repay during that period, with the addition of interest payable under section 991 of that Act;
(iv) any tax and interest for which the company is liable under the Value-Added Tax Consolidation Act 2010 in relation to taxable periods which shall have ended within the period of 12 months next ended before the relevant date;
(v) any local property tax that the company is liable to remit to the Revenue Commissioners under section 74 of the Finance (Local Property Tax) Act 2012 during the period of 12 months next ended before the relevant date and any interest payable in relation to that tax under section 149 of that Act;
(vi) an amount of local property tax payable, under section 16 of the Finance (Local Property Tax) Act 2012, by the company at the relevant date to the extent that such tax is payable in respect of any one liability date (within the meaning of section 2 of that Act) falling before the relevant date and any interest payable in relation to that tax under section 149 of that Act;”.